IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

La regulación en materia contable contenida en la legislación cooperativa: análisis comparado

  • Fernando Polo Garrido

    ()

    (CEGEA. Universidad Politécnica de Valencia)

  • Gabriel García Martínez

    ()

    (CEGEA. Universidad Politécnica de Valencia)

Registered author(s):

    Co-operative societies, conceived generally as an enterprise, are subject to the accounting norms contained in mercantile law. Likewise, the legislation for co-operatives, whether national or regional, establishes the obligation to make accounts in accordance with accounting rules, respecting the peculiarities contained in co-operative law. These peculiarities have provoked creation of draft Rules on accounting aspects of co-operatives by the Accounting and Auditing Institute (ICAC), published in the B.O.I.C.A.C. nº 49, of March 2002. This paper carries out a comparative analysis of the accounting regulations contained in co-operative law, and based on this analysis draws some conclusions over the method considered most appropriate to regulate the accounting content in the said co-operative law, bearing in mind that accounting rules are the exclusive competence of the state.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.ciriec-revistaeconomia.es/banco/02_Polo_y_Garcia_45.pdf
    Download Restriction: no

    Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

    Volume (Year): (2003)
    Issue (Month): 45 (August)
    Pages: 33-55

    as
    in new window

    Handle: RePEc:cic:revcir:y:2003:i:45:p:33-55
    Contact details of provider: Postal: Av. dels Tarongers, s/n., Despacho 2P21, 46022 Valencia
    Phone: 96 382 84 89 / 96 356 22 48
    Fax: 96 382 84 92
    Web page: http://www.ciriec.es/
    Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2003:i:45:p:33-55. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.